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New ATO rulings, decisions, practice statements, notices January 2019

Notices TR 2004/11A1 – Addendum Income tax: consolidation: the meaning and application of the single entity rule in Part 3-90 of the Income Tax Assessment Act 1997 30 January 2019   Rulings CR 2019/3 Income tax: Westpac Banking Corporation – Westpac Capital Notes 6 16 January 2019 CR 2019/4 Fringe benefits tax: employer clients of

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Upcoming ATO webinars February 2019

  Single touch payroll February 7, 9am (open registration) February 13, 2pm (open registration) February 25, 11am (open registration   Goods and services tax February 7, 2pm (open registration) February 11, 5pm (open registration) February 14, 11am (open registration) February 18, 9am (open registration) February 21, 3pm (open registration) February 25, 2pm (open registration) February

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Upcoming TPB webinars February 2019

  Webinar Date/Time Description Audience Your questions answered – CPE Tuesday, 12 February 2019 11:00am – 12:00pm (ADST) Learn about relevant continuing professional education (CPE) activities, how to record them, extenuating circumstances, and complying with your CPE obligations.  We’ll also share the latest outcomes from our CPE reviews. All tax practitioners Key areas of focus for

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Separate or aggregate CGT assets? The role of subdivision 108-D

  Under common law, when an accessory is annexed to a principal asset (such as land) the accessory becomes part of that principal asset. Theoretically, without an adjustment to the tax rules, if the principal asset of land had been acquired pre-CGT (before 20 September 1985), any building on that land or any addition to

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Practitioners with their own tax debt given weeks to fix it

  Practitioners with outstanding tax obligations have a small window to smooth the way forward. The Tax Practitioners Board (TPB) has initiated a compliance project targeting tax practitioners — basically calling on its own members to settle all outstanding debt and lodgment obligations. The focus of the TPB strategy is on registered tax and BAS

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